[Code of Federal Regulations]
[Title 26, Volume 7]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.593-3]

[Page 345]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.593-3  Taxable years affected.

    Sections 1.593-1 and 1.593-2 apply only to taxable years beginning 
after December 31, 1953, and ending after August 16, 1954, but before 
January 1, 1963, and all references to sections of the Code are to the 
Internal Revenue Code of 1954 before amendment by the Revenue Act of 
1962. Sections 1.593-4 through 1.593-11 apply only to taxable years 
ending after December 31, 1962, and all references to sections of the 
Code are to the Internal Revenue Code of 1954 after amendment by the 
Revenue Act of 1962.

[T.D. 6728, 29 FR 5857, May 5, 1964]

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